ENACTMENT NO. 5 OF 1956 ADMINISTRATION OF THE LAW OF THE RELIGION OF ISLAM ENACTMENT 1956
PART IX - OFFENCES
Section 161. Improper retention of funds.
Whoever being an Amil and having received as such any Zakat or Fitrah or other monies which under the provisions of any rule made under this Enactment are receivable by any Amil, improperly retains the same or fails to account therefor to the Majlis shall be punishable with imprisonment for a term not exceeding three months or with fine not exceeding two hundred and fifty dollars, and the Court may make a summary order for payment to any person entitled thereto of any sums the subject-matter of the offence:
Provided that no prosecution shall be brought under this section later than eighteen months after the alleged commission of the offence.